Audits of Group Financial Statements  

This introductory course covers special considerations for audits of group financial statements, in particular those that include component auditors. It also applies to all audits of group financial statements whether or not different auditors are involved in the audit. This basic level course is most beneficial to professionals new to audits of group financial statements who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.

The ISA is proposing revisions to ISA 600 to strengthen the auditor's approach to planning and performance of a group audit and clarify the interaction of ISA 600 to the other ISAs. Practitioners should refer to any forthcoming ASB communications regarding the Board's plans following any changes to ISA 600.